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Appeals and objections for GST/HST

A taxpayer who disagrees with CRA's ( Canada Revenue Agency ) assessment of a particular return may appeal the assessment. CRA provides for a formal objection process for taxpayers. The process commences with the filing of a Notice of Objection to an assessment or a reassessment, which results in an impartial review by the Appeals Division, and can lead to appeals to the Tax Court of Canada, the Federal Court of Appeal and the Supreme Court of Canada. The objection must explain, in writing, the reasons for the appeal along with all the related facts.

The objection must indicate the relevant facts and reasons for objecting. In addition, large corporations (income tax) and specified persons (GST/HST) have to describe and specify the relief sought, for each issue in dispute.

Persons, including those defined as specified persons under the Act, who disagree with a Notice of Assessment may file a Notice of Objection with the CRA within 90 days after the date the Notice of Assessment was sent, using form GST159, Notice of Objection (GST/HST). A completed copy of the Notice of Objection must be filed with the Appeals Division of the nearest CRA tax services office.

The objection is then reviewed by the appeals branch of CRA. An appeals officer will contact the person to discuss the disputed issues and will conduct an impartial review of the case. The officer will then make recommendations to the Chief of Appeals or another authorized officer, who will make the final decision. The CRA notifies in writing of the decision. An appealed assessment may either be confirmed, vacated or varied by the CRA.

The CRA usually postpones collecting disputed income tax when a person files an objection or when appeal to the Tax Court of Canada. However, in cases involving large corporations, the CRA postpones collection of only half the disputed amounts. However, arrears interest continues to accumulate while you are in dispute and, if your appeal is denied, the taxpayer is responsible to pay that arrears interest.

For more information on appeals and objections for GST/HST, see the CRA guide or contact us Meade Accounting & Taxation at 905-669-1918 by phone, through our website or in person at our offices 601 Edgeley Blvd., Unit 4 Woodbridge Ontario in Vaughan. We are located in the GTA north of Toronto east of Brampton and Mississauga south of Caledon, Bolton, Nobleton, Markham, Aurora & Newmarket. We are favorably located and able to provide our services to Toronto and GTA individuals and businesses.  Meade Accounting & Taxation is committed to providing our clients with reliable and dependable tax preparation services, including personal and business & corporate income tax preparation services, accounting, bookkeeping and consulting services.

The information in this article and on this site is not intended to be a substitute for professional advice.  Each person's situation differs; we encourage you to seek a professional advisor who can assist you in using the information on this web site to your best advantage

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